Discretionary Accounting Behavior of Managers -Analysis of Causal Relationships by Panel data and Survey data-
| Project/Area Number |
25885068
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Keiai University |
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Principal Investigator |
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| Project Period (FY) |
2013-08-30 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | 裁量的会計行動 / 会計的裁量行動 / 実体的裁量行動 / 経営事項審査 / 会計学 |
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| Outline of Final Research Achievements |
This research examines the causal mechanism of real and accrual earnings management. In particular, it analyze whether construction companies manage earnings to use these manipulation. This research provides evidence suggesting that real and accrual earnings management in the construction industry in Japan. Further, it reveals that real and accrual earnings management affects the evaluation of construction companies in Japan. These results indicate the possibility that construction companies have been selected these manipulations to the purpose of adjusting the scores of the evaluation of themselves.
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Report
(3 results)
Research Products
(2 results)
